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2016 (6) TMI 1194 - KERALA HIGH COURTRefund claim - amount paid as pre-deposit - Time limitation - Held that: - the refund claim preferred by the assessee is dated 1-7-1998, which is less than three months after the date of the final order of the CESTAT (21-4-1998) and, further, insofar as the amount sought to be refunded was one that was recognised by the CESTAT as a pre-deposit of duty, the assessee’s claim would fall within the ambit of the Board’s Circular 275/37/2K-CX. 8A, dated 2-1-2002 - the order of the Tribunal, that is impugned in this appeal, does not need to be interfered with - refund allowed - appeal dismissed - decided against Revenue.
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